1999 (1) TMI 78

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....yyar, JDR, for the Respondent. [Order]. -  Heard both sides. 2.  The short point involved in the present case is whether Modvat credit on subsidiary gate pass issued by the Superintendent of Central Excise is permissible. 3.  Shri D.K. Nayyar submitted that invoice issued in the present case did not contain all the particulars. Accordingly, department denied the benefit.....